Exhibit 23

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the  incorporation  by reference  in  Registration  Statement  No.
333-91909 of ePlus inc. on Form S-8 of our report dated June 14, 2004, appearing
in the  Annual  Report on Form 10-K of ePlus inc.  for the year ended  March 31,
2004.

/s/ DELOITTE & TOUCHE LLP

McLean Virginia
June 15, 2004